Properties at the disposal of their owners
In the case of properties at the disposal of their owners, the following data must be entered for each of them:
Part of the property that is available, box  : If the entire property has remained at the taxpayer's disposal during the year, the 100% percentage will be recorded.
When, due to a simultaneous use or destination of the property, only a part of it, such as, for example, a single floor of the building, has remained at the disposal of the taxpayer, the percentage, expressed with two decimal places, that represents the surface of said part will be indicated. in relation to the total surface area of the property.
Computable period (number of days), box  : 365 will be entered when the property has remained at the taxpayer's disposal throughout the year. Otherwise, the number of days that the property has been available to the taxpayer will be expressed.
In the exceptional case that the property is, on the same days, partly at the disposal of the taxpayer and partly destined for other uses, an X will be marked in the box  , indicating the number of days that it has been available to the taxpayer in box  .
Amount of imputed real estate income , box  .
Amortization of leased accessory properties
This section must be completed only in those cases in which properties are rented together with the main property in a single contract in which it is not distinguished which part of the price corresponds to each of them. For example, when a home together with the storage room and the garage is rented in a single contract and for a single price, the storage room and the garage will be accessory properties.
The purpose is to identify what the accessory property is, gather information about the main property on which it depends and determine that the deductible amortization that, if applicable, corresponds to the accessory property, complies with the provisions of article 14.2.a) of the Regulations of the IRPF .
Properties leased or transferred to third parties and constitution or transfer of rights or powers of use or enjoyment over them
The declaration of the full computable income, deductible expenses, net income, reductions of the net income, as well as, where applicable, the minimum computable income in case of appropriate relationship will be made in boxes  to  in accordance with what has been commented for each of them in the respective headings of this same Chapter.
For each of the properties except in the case of rental for tourist purposes or leasing of premises, the NIF / NIE of the lessee will be recorded or tenants and the date of the lease contract. In your case, if you have entered a NIF of the tenant from another country, it will be indicated by checking the corresponding box.
Furthermore, to expedite the processing of refunds to which taxpayers may be entitled and to reduce the number of requirements, Annex “D” can be used, which must be completed voluntarily, in which taxpayers can enter NIF of the suppliers of certain expenses, as well as their amount.
Note: Real estate property leased or transferred to third parties by entities under the income attribution regime of which the taxpayer has been, during fiscal year 2022, a partner, community member or participant, will not be included in section C of the declaration.
These properties must be reflected in the heading “List of real estate properties leased or transferred to third parties by entities under the income attribution regime” in the heading “Income attribution regime” in section E of the declaration, where they will be For each property, state the taxpayer who owns the property (box  ) , the percentage of ownership (box [ 1615 ]), urban or rustic nature (boxes  and  ), situation (box  ), cadastral reference (box  ) and NIF of the entity under the income attribution regime (box  ).